The impact of deferred tax on company valuations in the case of mergers

The impact of deferred tax on company valuations in the case of mergers The aim of the paper is to fill the gap in the literature related to the disclosure of relevant deferred tax value in accounting under a merger in relation to the valuation of the participating companies. Apart from a descripti...

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Bibliographic Details
Main Authors: Viola Sebestikova, Katerina Krzikallova
Format: Article
Language:English
Published: Rada Naukowa SKwP 2017-09-01
Series:Zeszyty Teoretyczne Rachunkowości
Subjects:
Online Access:http://ztr.skwp.pl/gicid/01.3001.0010.4998